Total amount collected for medical care provided in MTFs for FY 2009 was 15 million

29Doubtful Accounts Write-offs

FMR guidance states

The accounting office shall establish an allowance for doubtful debt, which shall provide for reducing gross receivables by the amount of the estimated loss to their net realizable value

A write-off occurs when an agency official determines, after using all appropriate collection tools, that is it more than 50 likely that a debt is uncollectible

30Service Financial Statements

A/R are reported on the annual audited financial statements

Service Financial Statements located at OSD(Comptroller) Web site

http//www.dod.mil/comptroller/cfs/fy2009.html

31Accounts Receivable - Policy

Accounts Receivable Policy Memorandum (with attachment)

Policy signed on May 8, 2008

Purpose

Establish policy for the recognition (as rendered), classification, recording, aging, collection, disposition and reporting of accounts receivable in order to improve the accuracy of financial statements

This policy does not modify the ability of the Services to use monies collected in the fiscal year collected10 U.S.C. 1095(g) reads as follows "Amounts collected under this section from a third-party payer or under any other provision of law from any other payer for health care services provided at or through a facility of the uniformed services shall be credited to the appropriation supporting the maintenance and operation of the facility and shall not be taken into consideration in establishing the operating budget of the facility."

33Financial Metrics - SMA

Implementation of Medical A/R Policy in 1st Quarter of FY 2010 had a large impact

SMA Audit Committee will work with the SMA Army, SMA Navy, and SMA Air Force to establish procedures for recording AR

Provide your UBO Service Manager and Service RM monthly AR data in the following categories

Intragovernmental

MSA, TPOCS, Unbilled, changes to Allowance

Nonfederal

MSA, TPOCS, Unbilled, changes to Allowance

41Accounts Receivable Service Points of Contact

Army

Navy

Air Force

42Outline

Financial Statement Reporting Requirement

Legacy Accounting Systems

Medical Accounts Receivable (A/R)

43Questions?

TMA OCFO/MCFS

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